Numerous articles have been published on the reasons that can cause one person to renounce the inheritance of another, which are normally limited to economic and tax reasons, sometimes due to the existence of debts in the estate that make the liability higher to the hereditary asset, what could be saved with an acceptance for the benefit of inventory, and most of them because of the tax burden that the acceptance may entail.
On some rare occasion I have witnessed resignations of a personal nature because the heir, legitimate in his case, did not want to accept the inheritance of a person with whom he did not have a good relationship. In any of the cases, in order to be able to accept or renounce the inheritance, it is essential that the event that causes it occurs, that is, the death of a person and the opening of his succession.
This is determined by article 816 of our civil code “Article 816. Any waiver or transaction on the legitimate future between the one who owes it and his forced heirs is null, and they may claim it when the former dies; but they must bring up what they would have received for the resignation or transaction.”
And article 1271 of the same legal text “Article 1271. All things that are not outside the trade of men, even future ones, can be the object of a contract.
Regarding the future inheritance, it will not be possible, however, to enter into other contracts than those whose purpose is to practice the division of a wealth and other partitioning provisions inter vivos, in accordance with the provisions of article 1056.
All services can also be the subject of a contract. that are not contrary to the laws or good customs.”